WORCESTER COUNTY. 5195

property of any incorporated body or unincorporated association the as-
sessors shall be entitled to call before them and examine, under oath, such
of the officers thereof as they may see fit. If any person shall refuse to
make oath or to answer under oath, or if any person shall resist the as-
sessors or any of them in the discharge of their duty, the person or per-
sons so offending in either of said cases shall be 'guilty of a misdemeanor,
and upon conviction shall be subject to pay a fine of twenty-five dollars
and costs, and shall stand committed until fine and costs are paid. When
a general assessment is about to be made the Mayor, before the assessors
begin their work, shall give notice thereof of the names of the assessors
once a week, for two successive weeks, in one or more of the weekly news-
papers published in said town. And the said assessors shall, within sixty
days from their qualification, make return of their assessment to the
Mayor and Council, and any one feeling aggrieved at the valuation of
his or her property by said assessors may at any time, within thirty days
after such return, appeal from such valuation to the Council, who, on
good cause shown, may make any change or alteration in said assessment
which they think proper and right; and all taxpayers may inspect the
books of assessment or any other of the public record books of said town
free of charge. It shall be the duty of the Council from time to time to
add to and include in the assessment all taxable property omitted by the
assessors, all property acquired since the assessment or brought into the
town since the assessment, and all improvements made upon real estate
in said town since the assessment, and the Council shall value any prop-
erty that has not been placed on the assessment books, and they shall also
value any improvements made; but before entering the same on the as-
sessment books, they shall give notice to the party or parties concerned
to appear and show cause, if any they have, why the said property and
improvements should not be entered on the assessment books as they have
valued the same. If the party or parties fail to appear, or if on appear-
ance they fail to show cause to the satisfaction of the Council, the Council
shall cause the said property or improvements to be entered on the assess-
ment books at such value as they think proper and right, and the facts
shall be noted on the minute book. And in each year, at least twenty days
before the general levy is made, the Council shall sit on three successive
days to correct the assessment, as well as to pass upon all bills and accounts
against the town for current expenses during the preceding year; they
shall give notice of said sitting at least twenty days before the first day
thereof, either by handbills posted in a number of conspicuous places in
said town or by advertisements published in some newspaper printed in
said town; they shall at said sittings hear application for a change in
any assessment already entered in the assessment book, and they may in
advance notify any person or persons to show cause why their respective
assessments shall not be changed. They may also give notice to any party

or parties that they propose to assess him, her or them with property not

on the assessment book or for improvement made to property. In all cases
affecting property already on the assessment book where applications have